Case Laws Analysis Followed on Pr. CIT v. Adani Infrastructure & Developers (P) Ltd. 2021 TaxPub(DT) 0749 (Guj-HC) Relied on Doha Bank QSC v. Dy. CIT 2020 TaxPub(DT) 4708 (Mum-Trib) Relied on DCIT v. Adani Infrastructure & Developers Pvt. Ltd. 2018 TaxPub(DT) 6225 (Ahd-Trib) Relied on DCIT v. UMIL Share & Stock Broking Services Ltd. 2018 TaxPub(DT) 4670 (Kol-Trib) Followed on ACIT v. Deva Lease & Finance (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 3004 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal Nos. 409 & 514 of 20172017 TaxPub(DT) 4021 (Guj-HC) : (2018) 300 CTR 0286 SUBSCRIBE FOR FULL CONTENT